Adopting the Two International Auditing Standards (500 and 501) and their Impact on the Quality of the Auditing Process and its Reflection in Reducing Fraud

Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala It is part of the requirements for  obtaining a master’s degree in accounting sciences

written by

Amna Ibrahim Obaid

Supervised by

Prof. Dr.

Asaad Mohammed Ali Wahhab Al-Awaad

The research aims to demonstrate the role of the international auditing standards (500 & 501) when approved by the auditors in raising the quality of auditing and reducing fraud in the audit offices and auditors of the State Audit Bureau. In order to achieve the goal of the research, a questionnaire was approved for this purpose. A questionnaire on a number of auditors entering the Iraqi economic units and state departments, and all 155 distributed questionnaires were retrieved, and the data was analyzed using the SPSS 23 statistical analysis program and the Amos program to test hypotheses using the path analysis model, and the research concluded the need to adopt the international auditing standards ( 500 & 501) by the Iraqi Accounting and Supervisory Standards Board because of their impact on audit quality and fraud reduction.

Adopting the Two International Auditing Standards (500 and 501) and their Impact on the Quality of the Auditing Process and its Reflection in Reducing Fraud

Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala It is part of the requirements for  obtaining a master’s degree in accounting sciences

written by

Amna Ibrahim Obaid

Supervised by

Prof. Dr. Asaad Mohammed Ali Wahhab Al-Awaad

The research aims to demonstrate the role of the international auditing standards (500 & 501) when approved by the auditors in raising the quality of auditing and reducing fraud in the audit offices and auditors of the State Audit Bureau. In order to achieve the goal of the research, a questionnaire was approved for this purpose. A questionnaire on a number of auditors entering the Iraqi economic units and state departments, and all 155 distributed questionnaires were retrieved, and the data was analyzed using the SPSS 23 statistical analysis program and the Amos program to test hypotheses using the path analysis model, and the research concluded the need to adopt the international auditing standards ( 500 & 501) by the Iraqi Accounting and Supervisory Standards Board because of their impact on audit quality and fraud reduction.